Step #1
First start the tutorial by drawing an oval & a circle.
Step #2
Draw curve line.
Step #3
Make head, eye & jaw.
Step #4
Draw outline for body.
Step #5
Make tail.
Step #6
Make fins & gills as shown.
Step #7
Draw eye & lines in the middle of the body and over the tail as shown.
Step #8
Finally, make necessary improvements to finish.